Assessee-trust filed an application for seeking registration under section 12AA\u00a0 and also sought for registration under section 80G of the Act.\u00a0 \u00a0CIT( E ) called for certain information for verification of genuineness of activity of assessee vide notice issued through Income-tax website portal\u00a0. The \u00a0assesseee submitted a note on activity which was general in nature without giving any specific details as to who were beneficiaries of trust and what activities were carried out\u00a0 .CIT( E) rejected the\u00a0 application . \u00a0On appeal the Tribunal held that since CIT( E ) straightaway rejected application for registration under section 12AA without giving an opportunity of being heard to assessee, same was not justified and matter was remanded back to CIT(\u00a0 E ) for deciding matter afresh after providing adequate opportunity of hearing to assessee. \u00a0(AY. 2022-2023 )\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 12AA : Procedure for registration \u2013Trust or institution-Natural justice \u2013 If the CIT( E ) is not satisfied with the documents supplied with by the assessee , adequate opportunity must be given before rejection of application \u2013 Matter remanded [ S. 80G ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-34843","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-93Z","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34843","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=34843"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34843\/revisions"}],"predecessor-version":[{"id":34844,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34843\/revisions\/34844"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34843"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34843"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34843"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}